The first Stamp Taxes Bulletin of 2013 has now been published.

The Bulletin covers the following matters (amongst others):

• the removal of Disadvantaged Areas Relief;
• the New Annual Tax on Enveloped Dwellings;
• the 15% Stamp Duty Land Tax (SDLT) rate payable by companies (and certain others) on the acquisition of residential dwellings costing more than £2 million; and
• Paying SDLT into the correct bank account. The bulletin is reproduced on page 31.